Default interest
Appeals
Assessment
Amount due
Recovery of VAT
Assessment made before tax due
Assessments
Discretion: judicial review
Time limits
Capital gains tax
Capped
Chargeable on net or gross amount of VAT due
Close company loans to participators, notification
Direct tax, disallowance
Discharge of liability by later satisfaction of conditions for zero-rating
Effective date of interest charge
Errors
Disclosed under correction procedure
Local authorities
With computer-generated charges
Examples of interest on tax paid late
Four-year cap
Generally
Input tax claimed in wrong period
Interest period
Non-assessment, certain items
On zero VAT
Only due on net VAT due
Payment a precondition of appeal being entertained
Payment gross
Payment where successful application for postponement made
Post-insolvency returns
Properly charged
Proposed harmonisation of interest charge
Rate
Rates and period of application
Reduction
Remittance of case
Repayment
Restriction of deductions for direct tax purposes
Setting of rates
Waiver for national disasters or emergencies